$\displaystyle\text{\$}{230}-\text{\$}{127.63}=\text{\$}{102.37}\usepackage{cmbright}\Huge\$ and $\displaystyle\text{\$}{102.37}-\text{\$}{108.02}=-\text{\$}{5.65}\usepackage{cmbright}\Huge\$

Tracy is overdrawn, so another $35 must be subtracted.

$\displaystyle-\text{\$}{5.65}-\text{\$}{35}=-\text{\$}{5.65}+{\left(-\text{\$}{35}\right)}=-\text{\$}{40.65}\usepackage{cmbright}\Huge\$